Need help defining "customer" for two-step marketing plan

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Plan is to "two-step" a product. We sell to product to a distributor in territory who in turn sells to the local market's end user (two steps).

Question is how to define "customer" for investor world. Is the customer the end user (to whom much of the marketing content will be directed) or is it the distributor who has somewhat different set of value perceptions, etc?

I am structuring a business plan as I write this and not sure how to approach the issue. Thanks in advance for helpful insights.
#customer #customer definition #defining #disribution #marketing #marketing channels #plan #twostep

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